https://www.taxtmi.com/caselaws?id=30657 A writ petition challenging a show cause notice was held not maintainable where the dispute turned on classification of goods and other contested facts, including whether the products fell under Chapter 9 or Chapter 21. The Court held that such factual controversies had to be adjudicated by the statutory authority on evidence, and that an earlier writ decision involving a different concern did not control the present facts. It also held that invocation of the extended limitation period under Section 11A depended on factual findings and the assessee's reply, which could not be determined in writ proceedings. The Court therefore declined interference under Article 226. en-us Wed, 02 Apr 2008 00:00:00 +0530 Fri, 12 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30657 A writ petition challenging a show cause notice was held not maintainable where the dispute turned on classification of goods and other contested facts, including whether the products fell under Chapter 9 or Chapter 21. The Court held that such factual controversies had to be adjudicated by the statutory authority on evidence, and that an earlier writ decision involving a different concern did not control the present facts. It also held that invocation of the extended limitation period under Section 11A depended on factual findings and the assessee's reply, which could not be determined in writ proceedings. The Court therefore declined interference under Article 226. Case-Laws Central Excise Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30657